Rest day / special day – 30%

Regular holiday – 100%

Double holiday – 200%
Special holiday on a rest day – 50%
Night shift differential – 10%
Overtime
Ordinary day – 25%
Regular holiday / rest day / special day – 30%
SIL – p259
Wage distortion – p398

DW = Daily wage DW = P500

HW = Hourly wage = DW ÷ 8hrs HW = P62.50

Night shift differential (NSD)

Ordinary day Ordinary = HW x hrs Ordinary 3hrs P187.50
NSD = (HW x NS hrs) x 110% NSD 5hrs 1.10(%) P343.75
Take-home pay = Ordinary + NSD Take-home pay P531.25

Overtime OT1 = HW x 125% DW P500

OT2 = OT1 x OT hrs OT 2hrs 1.25(%) P156.25
NSD = (OT1 x NS hrs) x 10% NSD 5hrs .10(%) P39.06
Take-home pay = DW + OT2 + NSD Take-home pay P695.31
Overtime
Ordinary day OT = (HW x OT hrs) x 125% DW P500
Take-home pay = DW + OT OT 5hrs 1.25(%) P390.63
Take-home pay P890.63

Rest day / special day (RD/SD) RD/SD = DW x 130% X Y

HW = RD/SD ÷ 8hrs Rest day 1.30(%)
OT = (HW x OT hrs) x 130% Special day 1.30(%)
Take-home pay = RD/SD + OT Regular holiday 2.00(%)
Double holiday 3.00(%)
Regular holiday (RH) RH = DW x 200% Special day on a rest day 1.50(%)
HW = RH ÷ 8hrs
OT = (HW x OT hrs) x 130%
X Y P
Take-home pay = RH + OT
HW
Double holiday (DH) DH = DW x 300% OT hrs 1.30(%) P
HW = DH ÷ 8hrs Take-home pay P
OT = (HW x OT hrs) x 130%
Take-home pay = DH + OT
 Example:
Special day on a rest day (SDRD) SDRD = DW x 150% SDRD 1.50(%) P750
HW = SDRD ÷ 8hrs HW = P93.75
OT = (HW x OT hrs) x 130% OT 4hrs 1.30(%) P487.50
Take-home pay = SDRD + OT Take-home pay P1,237.50

Regular holiday on a rest day (RHRD) RHRD = DW x 260% RHRD 2.60(%) P1,300
HW = RHRD ÷ 8hrs HW = P162.50
OT = (HW x OT hrs) x 130% OT 5hrs 1.30(%) P1,056.25
Take-home pay = RHRD + OT Take-home pay P2,356.25
ART. 93
Regular holiday
If unworked Take-home pay = DW
If worked Take-home pay = DW x 200%

Regular holiday on a rest day Take-home pay = DW x 260%

Special day
If unworked No pay unless…(Azucena p243)
If worked Take-home pay = DW x 130%

Special day on a rest day Take-home pay = DW x 150%

Special working holiday Take-home pay = DW